SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) of the
SECURITIES EXCHANGE ACT OF 1934
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Date of Report: August 14, 2001
Alloy Steel International, Inc.
(Exact Name of Registrant as Specified in Charter)
Delaware 000-32875 98-0233941
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
42 MERCANTILE WAY MALAGA
P.O. BOX 3087 MALAGA DC 6945
(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)
Registrant's telephone number, including area code: 61 8 9248 3188
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a)(1) (i) On August 14, 2001, Alloy Steel International, Inc. (the
"Company") dismissed Feldman Sherb and Co., P.C. ("FELDMAN SHERB") as its
independent certified public accountant.
(ii) Feldman Sherb's report on the Company's financial
statements from May 4, 2000 (inception) to September 30, 2001 did not contain an
adverse opinion or a disclaimer of opinion, and was not qualified or modified as
to uncertainty, audit scope, or accounting principles.
(iii) Feldman Sherb's dismissal was recommended and approved by
the Company's Board of Directors.
(iv) Since May 4, 2000 (inception), as well as any subsequent
interim period prior to dismissal, there were no disagreements on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedures, which disagreements if not resolved to their satisfaction
would have caused them to make reference in connection with their opinion to the
subject matter of the disagreement.
(v) Since May 4, 2000 (inception), as well as any subsequent
interim period prior to dismissal, Feldman Sherb did not advise the Company of
any of the matters identified in paragraph (a)(1)(iv)(B) of Item 304 of
Regulation S-B.
(a)(2) On August 14, 2001, the Company engaged HJ & Associates, LLC as
its principal accountant to audit the Company's financial statements. The
Company did not consult HJ & Associates, LLC on any matters described in
paragraph (a)(2)(i) or (ii) of Item 304 of Regulation S-B since the Company's
inception on May 4, 2000 or any subsequent interim period prior to engaging HJ &
Associates, LLC.
(a)(3) The Company requested Feldman Sherb to furnish a letter
addressed to the SEC, stating whether it agrees with the statements made by the
Company and, if not, stating the respects in which it does not agree.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
ALLOY STEEL INTERNATIONAL, INC.
Date: August 15, 2001 By: /s/ Alan Winduss
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Name: Alan Winduss
Its: Chief Financial Officer
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